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All Journal Acman: Accounting and Management Journal Jurnal Pengabdian Masyarakat: Bisnis dan Iptek (JPMBISTEK) Majalah Bisnis & IPTEK Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Galih Putra Prawiranegara
Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science Social Sciences Other

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 1 
The Influence of the Accounting Information System for Providing Credit on Internal Control of Providing Credit: Study at One of The PT. BPR Kerta Raharja Offices in Bandung Amalia Erfiana Tiara Putri; Siti Mialasmaya; Roro Endah Kumalasari; Galih Putra Prawiranegara
Majalah Bisnis & IPTEK Vol. 17 No. 1 (2024): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/k44zxa86

Abstract

The research was carried out at the Bandung office of PT. BPR Kerta Raharja employed a quantitative methodology, specifically utilizing a descriptive approach and verification methods such as correlation coefficient, simple regression, and coefficient of determination. The sample size in this study consisted of 10 individuals. The research findings indicate that the Accounting Information System for Providing Credit falls under the category of reasonably excellent, with a score of 3.29. Similarly, the Internal Control for Providing Credit is also classified as quite good, achieving a score of 2.96. The calculation of the independent variable, the Accounting Information System for Providing Credit, and the dependent variable, Internal Control of Providing Credit, yielded a correlation value of r = 0.872. The simple linear regression equation is Y = 19.229 + 0.929X. The coefficient of determination (R2), expressed as a percentage, indicates the magnitude of the relationship. The credit-granting accounting information system (X) has a significant influence of 0.872 or 76.1% on credit-granting internal control (Y). The remaining 23.9% is attributed to other factors not examined in this research.
Audit Quality: The impact of Auditors' Competence, Independence, and Ethics: Study of Government Agencies in West Java Galih Putra Prawiranegara
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 1 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/s7h9jg37

Abstract

The demands of society on governance for the realization of good and clean governance are increasing which requires government officials to be competent in carrying out the internal control function. In regional government, the supervisory function is the duty of the Inspectorate of Province. The purpose of an audit process is to produce a quality audit, which can be influenced by several factors including competence, independence, and ethics of the auditors. This study is conducted on auditors in the Inspectorate of West Java Province with a total of 85 auditors with descriptive research methods and verification of quantitative approaches. Primary data collection using a questionnaire. This study used multiple linear regression analysis for the data analysis technique. The purpose of this study was to determine the influence of competence, independence, and ethics on audit quality in the Inspectorate of West Java Province. The results of this research show that competence, independence, and ethics has an influence on quality audits both partially and simultaneously. Competense, independence, and ethics each have a positive and very strong level of relationship to audit quality.
Minimizing Human Error in the Supply Chain: A Case Study of the Fresh Bakery Division at PT Lotte Mart Indonesia, Bandung Adhie Fasha Nurhadian; Galih Putra Prawiranegara; Irena Larashati; Windi Matsuko Danasasmita; Indri Ayu Tansar; Asep Rochyadi Suherman; Ashila Dwiyanisa; Bobi Agung Wibowo; Devi Putri Rahmawati; Sandra Puspita Sari; Siti Fatimah; Venny Fitria Nursanti
Jurnal Pengabdian Masyarakat: Bisnis dan Iptek (JPMBISTEK) Vol. 3 No. 1 (2026): Jurnal Pengabdian Masyarakat: Bisnis dan Iptek (JPMBISTEK)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jpmbistek.v3i1.09

Abstract

This applied research and community service initiative addresses the critical issue of operational inefficiencies driven by human error within retail supply chains. To resolve this problem, the research team aims to identify the root causes of human error in the supply chain process and deliver actionable mitigation strategies tailored for the Fresh Bakery Division at PT Lotte Mart Indonesia, Bandung. The study employs a qualitative research methodology, mobilizing a collaborative team of university lecturers and students to gather field insights. The data collection process relies on semi-structured interviews and observations with corporate business actors and front-line operational executors who serve as key informants. The empirical findings reveal that specific communication gaps and manual entry steps trigger frequent PO discrepancies, which subsequently disrupt inventory flows. Based on these insights, this study provides structured protocols, digital double-check mechanisms, and targeted training interventions that effectively minimize human error.
Maximizing Rail Performance: How Material Requirements Planning Optimization Shapes the Future of Operational Efficiency at PT KAI, Bandung Adhie Fasha Nurhadian; Galih Putra Prawiranegara; Irena Larashati; Windi Matsuko Danasasmita; Indri Ayu Tansar; Asep Rochyadi Suherman; Ashila Dwiyanisa; Muhammad Nuin Hayat Pajar; Ghina Ananda Rhamadanty Yanuar Priadi; Patwa Wandiandi; Fitri Putri Sobari; Amelia Shaky Andara
Jurnal Pengabdian Masyarakat: Bisnis dan Iptek (JPMBISTEK) Vol. 2 No. 2 (2025): Jurnal Pengabdian Masyarakat: Bisnis dan Iptek (JPMBISTEK)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jpmbistek.v2i2.09

Abstract

This paper addresses the operational challenges at PT KAI, Bandung, where fragmented material tracking and inefficient inventory scheduling frequently lead to maintenance delays and inflated holding costs for critical railway spare parts. To resolve these issues, this joint research and community service project aims to optimize the Material Requirements Planning (MRP) system, thereby accelerating operational efficiency and safeguarding schedule punctuality. We adopted a qualitative research design, deploying a collaborative team of university lecturers and students to conduct in-depth interviews, field observations, and document analyses. We analyzed the qualitative data using thematic analysis and process mapping to evaluate how the optimized MRP framework impacts daily maintenance workflows. The results demonstrate that optimizing the MRP system drastically eliminates redundant inventory, shortens lead times for critical maintenance components, and significantly reduces operational waste. By establishing an integrated, data-driven scheduling workflow, PT KAI successfully minimized maintenance downtime and stabilized its supply chain.
The Impact of Return on Assets and Current Ratio on Shoe Company Valuation From 2018 To 2022 Ainani Yunda Fitria; Robbi Saepul Rahman; Galih Putra Prawiranegara
Acman: Accounting and Management Journal Vol. 6 No. 1 (2026): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v6i1.03

Abstract

This study aims to determine and analyze Return on Assets at a certain shoe company, Current Ratio at the same entity, the valuation (PER) of the shoe company, and how Return on Assets and Current Ratio impact this valuation. The research introduces a novel perspective by focusing specifically on this company's financial metrics, an area that has not been widely explored in existing literature. The research adopts a quantitative approach through multiple linear regression analysis. Data collection comes from the Financial Statements and Income Statements of the shoe company. The investigation emphasizes the relationship between Return on Assets, Current Ratio, and valuation. To assess this influence, the study utilizes the coefficient of determination, while employing Ms. Excel and SPSS version 25 for Windows for data analysis. Findings indicate that, according to t-test results, Return on Assets and Current Ratio positively and significantly affect valuation. Furthermore, the f-test confirms that these two metrics collectively have a positive and significant impact on valuation. The coefficient of determination shows that these indicators significantly influence the dependent variable, while the remaining factors relate to other aspects not covered in this research. This study provides practical insights for stakeholders in the footwear industry, shedding light on essential factors that can drive company performance and investment decisions.
Co-Authors Ainani Yunda Fitria Amalia Erfiana Tiara Putri Amelia Shaky Andara Asep Rochyadi Suherman Bobi Agung Wibowo Danasasmita, Windi Matsuko Devi Putri Rahmawati Dwiyanisa, Ashila Fasha Nurhadian, Adhie Fitri Putri Sobari Ghina Ananda Rhamadanty Yanuar Priadi Kumalasari, Roro Endah Larashati, Irena Muhammad Nuin Hayat Pajar Patwa Wandiandi Rahman, Robbi Saepul Sandra Puspita Sari Siti Fatimah Siti Mialasmaya Tansar, Indri Ayu Venny Fitria Nursanti